ESG due diligence, maturity assessment ESG due diligence, maturity assessment ESG due diligence, maturity assessment

A comprehensive due diligence conducted by an external assessor provides a broad picture of the company’s recent internal ESG activities and shortcomings. The due diligence is the starting point for meeting the expectations of different stakeholders or launching strategic improvements. The process includes an overview of the company’s ESG setting and goals in these areas, and how they align with the company’s long-term business goals. This is all assessed against a flexible set of criteria, such as the requirements of an ESG rating agency or compliance with various reporting standards and regulations.

Using the results, the company identifies and understands its ESG activities based on a structured assessment by KPMG, and we help identify the less developed but important ESG areas by formulating recommendations for improvement. Drawing on this assessment, the company can develop more structured actions to achieve its strategic goals in the ESG areas.

• prior to designing or developing an ESG strategy;
• as a first step towards preparing for an ESG rating;
• in conjunction with a materiality assessment prior to developing a sustainability or ESG report;
• in the case of various regulatory compliance assessments, such as the EU Taxonomy Regulation and entities that fall under the scope of the CSRD.

Taking the process as a whole, we review and assess environmental, social and governance aspects and activities based on internal and external stakeholder inquiries, and a review of internal policies, strategy and operational documents. We examine each of the sub-categories based on the three ESG dimensions, tailored to the company’s regulatory and market expectations, industry operations and objectives. The analysis can be supplemented with competitor analyses as well as with market and regulatory compliance.